2024-03-13T21:47:48-05:00 2023-06-30 954835865 GOEHNER ACCOUNTANCY CORPORATION 251 S LAKE AVENUE SUITE 730 PASADENA CA 91101 990 2022-07-01 952272400 WESTERN CHRISTIAN SCHOOL WEST 9099205858 100 W 9TH ST UPLAND CA 91786 JENNIFER NAVARRO FINANCE DIRECTOR 9099205858 2024-03-04 1 JENNIFER NAVARRO 999009999 1 KRISTIN CREIGHTON P00216922 6264496321 2024-03-04 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JOHN ATTWOOD 100 W 9TH ST UPLAND CA 91786 19494810 0 X WWW.WESTERNCHRISTIAN.ORG X 1958 CA WCS RECEIVED FULL ACCREDITATION (SIX-YEAR TERM) BY THE WESTERN ASSOCIATION OF SCHOOLS AND COLLEGES (WASC) AND THE ASSOCIATION OF CHRISTIAN SCHOOLS INTERNATIONAL (ACSI). THIS DUAL ACCREDITATION ENSURES THAT WCS COMPREHENSIVE PROGRAM OF STUDY MEETS THE RIGOROUS STANDARDS OF BOTH THE ACADEMIC COMMUNITY AND THE COMMUNITY OF FAITH. WCHS HAS A 100% GRADUATION RATE. ANNUALLY, OVER 95% OF WCS GRADUATES ARE ACCEPTED TO COLLEGES AND UNIVERSITIES. INTERNATIONAL PROGRAM FEATURES 4 LEVELS OF ESL AND HAS AN ENROLLMENT FROM MANY DIFFERENT COUNTRIES. ALL STUDENTS RECEIVED TECHNOLOGY ADVANCED CURRICULUM VIA COMPUTER LAB AND USE OF SMARTBOARD IN THE CLASSROOMS. 6 6 258 300 0 0 1946702 1084736 15609518 18134366 134285 275708 -53319 -54916 17637186 19439894 2216765 2530011 0 0 7103512 7213628 0 0 514982 4669052 6082675 13989329 15826314 3647857 3613580 25468278 28698033 13651153 13267328 11817125 15430705 X VISION: RENEWED MINDS. TRANFORMED HEARTS. FOREVER. MISSION: WESTERN CHRISTIAN EXISTS TO LOVE THE LORD JESUS CHRIST, TO TEACH THE TRUTH, AND TO SERVE OTHERS. CORE VALUES: LOVE, TRUTH, SERVICE. 0 0 6490663 1083033 8430187 WCS PROVIDES HIGH SCHOOL STUDENTS WITH A QUALITY EDUCATION IN A CHRIST-CENTERED COMMUNITY. WESTERN IS A NON-DENOMINATIONAL, NON-SECTARIAN, PRIVATE HIGH SCHOOL WITH NON-PROFIT STATUS. WESTERN CHRISTIAN HIGH SCHOOL CURRENTLY SERVES 474 STUDENTS (EXCLUDING OUR INTERNATIONAL PROGRAM) FROM THE ETHNICALLY DIVERSE REGIONS OF LOS ANGELES AND SAN BERNARDINO COUNTIES. 5751304 1028940 7469895 WCS PROVIDES TK-8 SCHOOL STUDENTS WITH A QUALITY EDUCATION IN A CHRIST-CENTERED COMMUNITY. WESTERN IS A NON-DENOMINATIONAL, NON-SECTARIAN, PRIVATE SCHOOL WITH NON-PROFIT STATUS. WESTERN CHRISTIAN SCHOOL CURRENTLY SERVES 574 K-8 STUDENTS FROM THE ETHNICALLY DIVERSE REGIONS OF LOS ANGELES AND SAN BERNARDINO COUNTIES. 256716 38606 333427 OUR INTERNATIONAL PROGRAM FEATURES 4 LEVELS OF ESL AND CURRENTLY EDUCATES 38 STUDENTS FROM MANY DIFFERENT COUNTRIES. THE INTERNATIONAL SCHOOL AT WESTERN CHRISTIAN SCHOOLS HAS A REPUTATION FOR PROVIDING A QUALITY EDUCATION AND BOASTS A 100% GRADUATION RATE. OVER 96% OF OUR INTERNATIONAL GRADUATES GO ON TO THE UNIVERSITY OF THEIR CHOOSING. 1463529 379432 1900857 ALL OTHER PROGRAM SERVICES INCLUDE PRESCHOOL. 1463529 379432 1900857 13962212 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 1 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 28 0 258 1 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X THE ORGANIZATION 9099205858 100 W 9TH ST UPLAND CA 91786 DAVID YOUNG CHAIR 5.00 X X 0 0 0 KEVIN RODAS VICE CHAIR 2.50 X X 0 0 0 DARRYL RICHARDSON SECRETARY 2.50 X X 0 0 0 JOELLE PEELGREN TREASURER 3.75 X X 0 0 0 JARED HARINGSMA BOARD MEMBER 2.50 X 0 0 0 JIM LYNCH BOARD MEMBER 2.50 X 0 0 0 JOHN ATTWOOD SUPERINTENDENT 40.00 X 170281 0 21973 170281 0 21973 1 0 1 0 0 173585 911151 2160 1084736 TUITION AND RELATED FEES 611110 17113116 17113116 SCHOOL ACTIVITIES REVENUE 611110 949220 949220 OTHER PROGRAM INCOME 611110 72030 72030 18134366 275708 275708 0 173585 54916 -54916 -54916 19439894 18134366 0 220792 X 2530011 2530011 227124 68137 123603 35384 6842128 6553890 242735 45503 34616 34616 874486 874486 -764726 -764726 7243 7243 43784 43784 275502 190439 85063 390478 390478 305660 164151 136254 5255 312584 156292 140663 15629 1189836 1044853 124211 20772 5217 5217 2333 2333 379611 337854 41757 826972 785623 41349 345723 70478 275245 EVENT EXPENSES 690431 688470 1961 TRANSPORTATION 343931 343649 282 ATHLETICS 341450 341450 INSTRUCTIONAL 259036 259036 362884 283503 79381 15826314 13962212 1349120 514982 681945 600894 5608660 6612544 463083 1751909 190943 252712 26486629 10735338 15580960 15751291 2942687 3553375 0 175308 25468278 28698033 930559 866768 1156663 1230038 11563931 10991749 0 178773 13651153 13267328 X 10925461 14695436 891664 735269 11817125 15430705 25468278 28698033 3613580 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 184680 35 3613 188328 178158 6522 184680 174412 75 3671 178158 171321 115 2976 174412 167655 55 3611 171321 0.53000 0.47000 0 0 3755509 3755509 18523630 7582822 10940808 3897911 3152516 745395 309579 309579 15751291 LEASE LIABILITY 178773 178773 16909883 -2530011 -2530011 19439894 0 19439894 13296303 0 13296303 2530011 2530011 15826314 PART V, LINE 4: THE ORGANIZATION HAS ESTABLISHED THREE PERMANENTLY RESTRICTED ENDOWMENT FUNDS FOR THE PURPOSE OF ADVANCING ACTIVITIES AND PROVIDING SCHOLARSHIPS. PART XI, LINE 2D - OTHER ADJUSTMENTS: TUITION ASSISTANCE SHOWN AS REDUCTION OF INCOME ON FINANCIAL STATEMENTS -2,530,011. PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION ASSISTANCE SHOWN AS REDUCTION OF INCOME ON FINANCIAL STATEMENTS 2,530,011. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE ORGANIZATION'S NONDISCRIMINATORY POLICY IS PUBLISHED AT LEAST ANNUALLY AND ALSO APPEARS IN SOME OF THE SCHOOL'S LITERATURE. THE POLICY IS ALSO AVAILABLE ON THE SCHOOL'S WEBSITE. LEGACY AUCTION AND DINNER EVENT 111836 111836 46906 K-8 SPELLATHON 61548 61548 8010 173384 173384 54916 54916 -54916 1 TUITION ASSISTANCE AND TUITION DISCOUNTS 380 2530011 PART I, LINE 2: FAMILIES MAY APPLY FOR TUITION ASSISTANCE BY COMPLETING THE FACTS GRANT AND AID APPLICATION ONLINE. FACTS ANALYZES THE INFORMATION AND MAKES A RECOMMENDATION TO WCS REGARDING THE AMOUNT THE APPLICANT CAN AFFORD FOR TUITION. THE TUITION ASSISTANCE COMMITTEES FOR WCS (K-8 AND HS) MEET TO REVIEW THE FACTS RECOMMENDATIONS ALONG WITH A LETTER FROM THE FAMILY EXPLAINING THEIR SITUATION AND OTHER INFORMATION WE HAVE REGARDING THE STUDENT AND THE FAMILY; AN AMOUNT IS AWARDED. WE KEEP ALL RELATED INFORMATION TOGETHER FOR THE FAMILY. WE RECOMMEND THE RECIPIENTS TO PROVIDE SERVICE HOURS TO WCS. FULL-TIME FACULTY MEMBERS MAY ALSO BE AWARDED ASSISTANCE. X 1 1 X X X X X 0 0 0 0 0 0 0 0 0 JOHN ATTWOOD SUPERINTENDENT 170281 0 0 0 0 0 0 0 21973 0 192254 0 0 0 A COLORADO EDUCATIONAL AND CULTURAL FACILITIES AUTHORITY 840896727 2017-12-18 7000000 SEE PART VI SUPPLEMENTAL INFORMATION 0 0 0 B COLORADO EDUCATIONAL AND CULTURAL FACILITIES AUTHORITY 840896727 2017-12-18 6625000 SEE PART VI SUPPLEMENTAL INFORMATION 0 0 0 A 7000000 7000000 2017 0 1 1 1 B 6625000 6625000 2017 0 1 1 1 A 0 0 1 0 1 0 0 0 0 B 0 0 1 0 1 0 0 0 0 A 0 B 0 SCHEDULE K, PART 1, LINE F FINANCING AND REFINANCING THE ACQUISITION, CONSTRUCTION, IMPROVEMENT, RENOVATION AND EQUIPPING OF CERTAIN EDUCATIONAL FACILITIES. FORM 990, PART VI, SECTION B, LINE 11B IT IS WESTERN CHRISTIAN SCHOOLS' POLICY THAT THE BOARD OF TRUSTEES REVIEWS THE IRS FORM 990 THAT IS FILED ON THE ORGANIZATION'S BEHALF BEFORE IT IS FILED WITH THE IRS. THE ORGANIZATION'S FORM 990 SHALL BE SUBMITTED TO EACH MEMBER OF THE BOARD OF DIRECTOR'S VIA (HARD COPY OR EMAIL) AT LEAST 10 DAYS BEFORE THE FORM 990 IS FILED WITH THE IRS. A BOARD RESOLUTION IS NOT REQUIRED IN ORDER FOR THE FORM 990 TO BE FILED. IT IS TO BE NOTED IN THE BOARD MINUTES THAT THE IRS FORM 990 HAS BEEN REVIEWED. FORM 990, PART VI, SECTION B, LINE 12C ALL TRUSTEES, OFFICERS, AGENTS, AND EMPLOYEES OF WESTERN CHRISTIAN SCHOOLS SHALL DISCLOSE ALL REAL OR APPARENT CONFLICTS OF INTEREST THAT THEY DISCOVER OR THAT HAVE BEEN BROUGHT TO THEIR ATTENTION IN CONNECTION WITH THIS ORGANIZATION'S ACTIVITIES. AN ANNUAL DISCLOSURE STATEMENT SHALL BE CIRCULATED TO TRUSTEES, OFFICERS, AND CERTAIN IDENTIFIED AGENTS AND KEY EMPLOYEES TO ASSIST THEM IN CONSIDERING SUCH DISCLOSURES, BUT DISCLOSURE IS APPROPRIATE AND REQUIRED WHENEVER CONFLICTS OF INTEREST MAY OCCUR. THE WRITTEN NOTICES OF DISCLOSURES SHALL BE FILED WITH THE SUPERINTENDENT OR SUCH OTHER PERSON DESIGNATED BY THE SUPERINTENDENT TO RECEIVE SUCH NOTIFICATIONS. FORM 990, PART VI, SECTION B, LINE 15A THE FOLLOWING PROCESS IS UTILIZED TO DETERMINE COMPENSATION FOR THE SUPERINTENDENT ONLY: COMPENSATION SURVEY INFORMATION GATHERED BY THE THE CHAIR OF THE BOARD WITH ASSISTANCE FROM THE DIRECTOR OF HR, SALARIES REPORTED ON FORM 990 OF COMPARATIVE ORGANIZATIONS, WRITTEN EMPLOYMENT CONTRACT, AND REVIEW AND APPROVAL OF ALL ITEMS BY THE BOARD. THIS PROCESS IS DOCUMENTED IN THE MINUTES. FORM 990, PART VI, SECTION C, LINE 18 THE FORM 990 AND FORM 1023 ARE AVAILABLE UPON REQUEST THROUGH THE DISTRICT OFFICE - FINANCE DIRECTOR'S OFFICE. FORM 990, PART VI, SECTION C, LINE 19 THESE ITEMS ARE AVAILABLE UPON REQUEST THROUGH THE DISTRICT OFFICE - FINANCE DIRECTOR'S OFFICE. LINE 10 PAYROLL TAXES PAYROLL TAX EXPENSE REFLECTED ON THE STATEMENT OF FUNCTIONAL EXPENSES UNDER PART IX IS NEGATIVE DUE TO THE EMPLOYEE RETENTION CREDIT RECEIVED.